B is correct, because Asset classification is important in the risk management process because it will impact the overall risk treatment. Asset classification involves identifying and categorizing assets based on their value, criticality, sensitivity, and other relevant factors. This classification helps determine the appropriate level of protection and resources that should be allocated to each asset. Based on the classification of assets, the organization can determine the appropriate risk treatment strategy, which may include risk avoidance, risk mitigation, risk transfer, or risk acceptance.

Assets must be classified to identify potential threats not to prepare for a remediation plan.